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Issues: Whether the petitioner was entitled to refund of Special Additional Duty under Notification No. 102/2007-Cus dated 14.09.2007.
Analysis: The refund issue had already been decided in favour of importers in earlier proceedings, and the departmental counsel fairly stated that the Department had accepted the availability of the refund. The impugned order therefore could not be sustained in view of the settled position.
Conclusion: The petitioner was held entitled to the refund of Special Additional Duty under the notification.